BWBV0001303
Geldig vanaf 27-08-1998
Artikel I
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Russische Federatie tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
It is understood that for the purposes of this Agreement
(i) in the case of the Netherlands, the State or a local authority thereof as well as a pension fund or charitable organisation recognised as such in a Contracting State and of which the income is generally exempt from tax in that State, and
(ii) in the case of Russia, central and local authorities,
shall be regarded as a resident of that State. As recognised pension fund of a Contracting State shall be regarded any pension fund recognised and controlled according to statutory provisions of that State.
(i) in the case of the Netherlands, the State or a local authority thereof as well as a pension fund or charitable organisation recognised as such in a Contracting State and of which the income is generally exempt from tax in that State, and
(ii) in the case of Russia, central and local authorities,
shall be regarded as a resident of that State. As recognised pension fund of a Contracting State shall be regarded any pension fund recognised and controlled according to statutory provisions of that State.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl